NOTICE OF APPEAL AND PETITION FOR REVIEW OF STATE TAX ASSESSMENT

Before the State of Hawai‘i Tax Appeal Court / State Tax Tribunal

[HRS § 232-16]

I. DOCUMENT HEADER

1. Parties
   a. Appellant / Petitioner: [TAXPAYER LEGAL NAME], a [corporation/LLC/individual] organized or residing under the laws of [STATE OF FORMATION / RESIDENCE], Hawai‘i Tax Identification No. [TAX ID] (“Taxpayer”).
   b. Respondent: Director of Taxation, State of Hawai‘i (“Department”).

2. Recitals
   a. On [ASSESSMENT DATE] the Department issued Assessment No. [ASSESSMENT NUMBER] (the “Assessment”) against Taxpayer for alleged liability under the Hawai‘i Revised Statutes (“HRS”).
   b. Taxpayer timely files this Notice of Appeal pursuant to HRS § 232-16 and all other applicable provisions of Hawai‘i law.
   c. Consideration is the mutual exchange of rights and obligations arising under governing tax statutes and this proceeding.

3. Effective Date & Jurisdiction
   This Petition is effective upon filing with the Clerk of the Tax Appeal Court and is governed exclusively by the tax laws of the State of Hawai‘i and applicable court rules.

II. DEFINITIONS

“Appeal” – This contested case proceeding initiated by Taxpayer challenging the Assessment.
“Assessment” – Assessment No. [ASSESSMENT NUMBER], including any penalties and interest stated therein.
“Collection Stay” – The statutory suspension of enforced collection activity during the pendency of this Appeal, subject to HRS § 232-22.
“Department” – The State of Hawai‘i Department of Taxation, including the Director and authorized agents.
“Evidence Submission Deadline” – The final date for the exchange of documentary evidence as set forth in Section III.4.
“Taxpayer” – The party identified in Section I.1.a.
“Tribunal” – The Tax Appeal Court of the State of Hawai‘i (a division of the Circuit Court) exercising original jurisdiction over this matter.

All capitalized terms used but not defined herein shall have the meanings ascribed to them in the HRS or the Hawai‘i Rules of Civil Procedure, as applicable.

III. OPERATIVE PROVISIONS

1. Filing & Service
   a. Taxpayer hereby files this Notice of Appeal with the Tribunal and serves one conformed copy upon the Department in accordance with HRS § 232-16 and Hawai‘i Rules of Civil Procedure 5.
   b. Proof of Service is attached as Exhibit A.

2. Timeliness
   This Appeal is filed within [NUMBER] days of the Department’s mailing of the Notice of Assessment and therefore is timely under HRS § 232-16(a).

3. Prayers for Relief
   Taxpayer respectfully requests that the Tribunal:
   i. Determine that the Assessment is erroneous in whole or in part;
   ii. Abate any unlawful tax, penalties, and interest;
   iii. Order refund of any amounts previously paid with respect to the Assessment; and
   iv. Grant such other relief as equity and good conscience may require.

4. Performance Standards & Deadlines
   a. Department Answer – Due within 30 days of service of this Petition.
   b. Evidence Submission Deadline – 90 days after Department’s Answer.
   c. Pre-Trial Conference – To be scheduled by the Tribunal within 120 days of filing.
   d. Hearing on the Merits – Tentatively set for [HEARING DATE], subject to Tribunal calendar.

5. Conditions Precedent
   Taxpayer has complied with all administrative prerequisites to filing this Appeal, including:
   • Exhaustion of any mandated informal dispute resolution conference; and
   • Full remittance or posting of security under HRS § 232-24, if elected.

IV. REPRESENTATIONS & WARRANTIES

1. Taxpayer represents that all factual statements contained herein and in any supporting exhibits are true and correct to the best of its knowledge, information, and belief, formed after reasonable inquiry.
2. Taxpayer warrants that it has maintained and will produce upon request all books and records relevant to the challenged Assessment.
3. Survival – The foregoing representations and warranties shall survive dismissal, settlement, or final adjudication of this Appeal.

V. COVENANTS & RESTRICTIONS

1. Taxpayer agrees to cooperate in good faith discovery, including timely responses to information document requests (“IDRs”) and subpoenas.
2. Department shall refrain from issuing duplicate or overlapping assessments covering the same tax period(s) while this Appeal is pending, absent new material facts.
3. Both parties covenant to provide not less than 10 days’ written notice of any intent to seek continuance or modification of scheduled deadlines.

VI. DEFAULT & REMEDIES

1. Events of Default
   a. Failure of either party to comply with a Tribunal order or disclosure deadline.
   b. Non-payment of security required for Collection Stay (if elected).

2. Cure Period
   The defaulting party shall have 15 days after written notice to cure the default.

3. Remedies
   a. Upon uncured default by Taxpayer, the Tribunal may dismiss the Appeal with prejudice and dissolve any Collection Stay.
   b. Upon uncured default by Department, the Tribunal may strike pleadings, preclude evidence, or enter judgment in favor of Taxpayer.

4. Attorneys’ Fees & Costs
   The prevailing party shall be entitled to reasonable attorneys’ fees and costs as allowed under HRS § 607-14 and applicable court rules.

VII. RISK ALLOCATION

1. Indemnification – Taxpayer bears the burden of proof by a preponderance of the evidence pursuant to HRS § 232-13; no separate indemnity is created herein.
2. Limitation of Liability – The Department’s monetary exposure is limited to the amount of tax, penalties, and interest at issue in the Assessment, together with statutory interest on overpayments.
3. Force Majeure – Deadlines may be extended for events beyond the reasonable control of a party (e.g., natural disasters, court closures), upon motion and Tribunal approval.

VIII. DISPUTE RESOLUTION

1. Governing Law – All matters shall be governed by the tax laws of the State of Hawai‘i and, to the extent not inconsistent, the Hawai‘i Rules of Civil Procedure.
2. Forum Selection – Exclusive jurisdiction lies in the State of Hawai‘i Tax Appeal Court / State Tax Tribunal.
3. Arbitration – By statute, tax assessment disputes are not subject to private arbitration; any ancillary issue subject to arbitration shall be limited to enforcement of settlement agreements.
4. Jury Waiver – Jury trial is unavailable in this forum; parties expressly waive any right thereto.
5. Injunctive Relief – The Collection Stay under HRS § 232-22 serves as the exclusive injunctive remedy against enforced collection during pendency of this Appeal.

IX. GENERAL PROVISIONS

1. Amendment & Waiver – This Petition may be amended only by leave of Tribunal; no waiver of any provision shall be effective unless in writing and approved by the Tribunal.
2. Assignment – Neither party may assign rights or delegate duties arising under this Appeal without Tribunal approval.
3. Successors & Assigns – This Petition binds and benefits the parties and their lawful successors.
4. Severability – If any provision is found invalid, the remainder shall be enforced to the fullest extent permitted by law.
5. Integration – This Petition, together with its exhibits, constitutes the complete statement of claims; no prior statement shall have effect.
6. Electronic Signatures – Signatures transmitted by electronic means shall be deemed originals for all purposes consistent with applicable court rules and HRS ch. 489E (Uniform Electronic Transactions Act).

X. EXECUTION BLOCK

IN WITNESS WHEREOF, the undersigned have executed this Notice of Appeal and Petition for Review on the dates indicated below.

(Seal, if entity)

VERIFICATION

I, [AUTHORIZED SIGNATORY], declare under penalty of perjury that I am authorized to sign on behalf of Taxpayer, that I have read the foregoing Petition, and that the statements contained herein are true and correct to the best of my knowledge, information, and belief.

_________________________________
Signature
Date: ____________________________

CERTIFICATE OF SERVICE

I hereby certify that on [DATE] a true and correct copy of the foregoing Notice of Appeal and Petition for Review, together with all exhibits, was served upon the Director of Taxation, State of Hawai‘i, by [METHOD OF SERVICE] addressed as follows:

Director of Taxation
State of Hawai‘i Department of Taxation
P.O. Box 259
Honolulu, Hawai‘i 96809-0259

_________________________________
[NAME], [Title]

TABLE OF CONTENTS

1. Document Header ......................................... 1
2. Definitions ............................................. 2
3. Operative Provisions .................................... 2
4. Representations & Warranties ............................ 3
5. Covenants & Restrictions ................................ 3
6. Default & Remedies ...................................... 4
7. Risk Allocation ......................................... 4
8. Dispute Resolution ...................................... 5
9. General Provisions ...................................... 5
10. Execution Block ........................................ 6
11. Verification ........................................... 6
12. Certificate of Service ................................. 7

[// GUIDANCE:
• Insert correct assessment details and double-check statutory deadlines.
• If seeking a Collection Stay without full payment, consider posting a surety bond as permitted by HRS § 232-24.
• Tailor discovery deadlines to the Tribunal’s scheduling order once issued.
• Attach Exhibits (Assessment, correspondence, payment proofs) and label alphabetically.
• For corporate taxpayers, include a corporate resolution authorizing the appeal.
]